I just found out that the contribution limits for Roth have to be equal to or less than the earned income for that year, or else there’s a 6% penalty per year. Is that amount on the excess amount put in, or just on the increase for the excess amount? What is the best way I can go about rectifying this? It’s just one year I was unemployed in 2022 where I had put in $6000, and had put in $4080 too much. How many years will that be of penalty, two or three, and how do I report and pay the irs?